—Grant agreements and cooperative agreements, besides Those people delivering food commodities —All procurement contracts underneath the Federal Acquisition Laws apart from Individuals that are not negotiated
(ii) In which donated companies specifically advantage a undertaking supported through the Federal award, the indirect fees allocated for the companies is going to be regarded as a Section of the overall fees from the undertaking.
(b) These kinds of expenses will be equitably apportioned to all functions in the non-Federal entity. Income created from any of those activities might be credited to the price thereof unless these revenue has been irrevocably despatched to personnel welfare organizations.
(two) The data the HHS awarding agency must post to GSA for acceptance by OMB is outlined in paragraph (b) of this portion. GSA ought to prescribe the format for the submission.
(b) Moreover, for competitive grants or cooperative agreements, the HHS awarding agency should have in place a framework for evaluating the threats posed by applicants right before they acquire Federal awards. This analysis may possibly incorporate results of your analysis with the applicant's eligibility or the caliber of its application.
(3) The non-Federal entity have to have a prepared method for conducting technical evaluations with the proposals been given and for choosing recipients;
Expenditures of enjoyment, together with amusement, diversion, and social pursuits and any linked expenses are unallowable, apart from where by certain costs Which may in any other case be regarded as entertainment Have a very programmatic purpose and so are authorized both while in the accredited spending plan with the Federal award or with prior prepared approval from the HHS awarding company.
each two a long time or every three several years, never to exceed a five-year reporting interval; or an HHS awarding company or move-by entity may well need once-a-year reporting for the initial 3 a long time of the Federal award and thereafter have to have reporting just about every five years).
(two) The depreciation system used to cost the expense of an asset (or group of belongings) to accounting durations should mirror the sample of intake of your asset in the course of its valuable lifetime. In the absence of apparent proof indicating that the expected use of the asset will be considerably increased from the early parts than during the later portions of its valuable daily life, the straight-line method have to be presumed being the right process.
(a) The non-Federal entity ought to make accessible, on ask for from the HHS awarding company or go-via entity, complex technical specs on proposed procurements exactly where the HHS awarding agency or move-by way of entity thinks this kind of assessment is necessary to make sure that the merchandise or company specified will be the a single staying proposed for acquisition.
(a) An IHE that gets combination Federal awards totaling $fifty million or maybe more in Federal awards topic to this section in its most just lately concluded fiscal calendar year will have to adjust to the Cost Accounting Benchmarks Board's Expense accounting standards Found at 48 CFR 9905.
The HHS awarding agency or move-by entity will shut-out the Federal award when it determines that every one applicable administrative actions and all necessary operate with the Federal award have been completed from the non-Federal entity.
(ii) Incidental routines. Incidental pursuits for which supplemental payment is allowable underneath written institutional policy (at a level never to exceed institutional foundation income) needn't be A part of the data described in paragraph (i) of this section to directly charge payments of incidental activities, such activities must both be exclusively presented for while in the Federal award spending budget or receive prior written acceptance via the HHS awarding agency.
(e) In reviewing, negotiating and approving Charge allocation plans or oblique Charge get more info proposals, the cognizant company for indirect expenses should frequently guarantee the non-Federal entity is making use of these cost accounting concepts with a regular basis throughout their review and negotiation of oblique Value proposals.